Accounts Rules and Guidance
The Solicitors (Scotland) Accounts etc. Rules 2001 are arranged in six sections, with three supporting Schedules, and can be downloaded in .pdf format from the menu on the right. You will need Adobe Acrobat Reader ® to view the file, which can be downloaded free of charge.
The Rules have been updated to incorporate all changes effected up to the end of December 2007. This annotated version is reproduced by kind permission of W. Green & Son Ltd.
Certain aspects of the Accounts Rules, such as Accounts Certificates, Inspections and Investigations and Money Laundering are dealt with on separate pages, accessible either by clicking on the highlighted text or through the navigation menu on the left.
Guidance on the remainder of the Accounts Rules can be accessed by clicking on the index below. The guidance takes the form of question and answer, and references the relevant Rule number. It is based on the information previously contained in 'The Guide', but has been updated to take account of recent amendments to the Rules.
Guidance: Part II - Accounts Rules
Guidance: Part V - Professional Practice
Guidance: Part VI - Guarantee Fund
If you have any further queries regarding the Accounts Rules or the guidance, please contact:
Ian Messer
Director of Financial Compliance
The Law Society of Scotland
26 Drumsheugh Gardens
Edinburgh
EH3 7YR
Tel: 0131 226 7884
Email: fincomp@lawscot.org.uk
Updated: November 2009
